HF 


DOCUMENTS 
DEPT. 


GIFT  OF 


JAN  88  1914 

I 

CIRCULAR  No.  34A 


OF  MARYLAND 

\\ 


Regulations  Governing  the  Appraisal,  Dis- 
tribution and  Apportionment  of  Fixed 
Capital    of    Water    Companies 


ISSUED  BY  ORDER  OF  THE  COMMISSION 


.B,  1911 


BALTIMORE 
1911 


REGULATIONS  ISSUED  BY  THE  PUBLIC  SERVICE 
COMMISSION  OF  MARYLAND  GOVERNING  THE 
APPRAISAL,  DISTRIBUTION  AND  APPORTION- 
MENT OF  FIXED  CAPITAL  OF  WATER  COM- 
PANIES. 


Issued  under  order  of  the  Commission  of  June  19,  1911. 

Every  Water  Company  shall  make  a  distribution  of  its 
Fixed  Capital,  as  of  June  30,  1911,  and  shall  apportion  the 
same  according  to  the  following  classification  hereby  prescribed 
for  expenditures  for  Plant,  Equipment  and  other  property  of 
Water  Companies,  and  shall  make  report  to  the  Public  Service 
Commission  of  such  distribution  of  its  Fixed  Capital  not  later 
than  September  30,  1911. 

In  the  following  definitions  of  accounts  the  numbers  prefixed 
to  the  titles  are  inserted  solely  for  convenience  of  reference  and 
are  no  part  of  the  titles  or  definitions. 

Definitions  of  Fixed  Capital  Accounts. 

1— FIXED  CAPITAL  JUNE  30,  1911. 

Charge  to  this  account  all  the  Fixed  Capital  (that  is,  the 
total  cost  of  all  land,  plant,  equipment,  apparatus,  etc.,  other 
than  materials  and  supplies,  hand  and  other  small  tools)  of  the 
accounting  person  or  corporation  as  such  capital  stood  at  the 
close  of  June  30,  1911.  Such  charges  shall  be  made  at  the 
figures  at  which  such  capital  was  carried  on  the  books  of  the 
said  person  or  corporation  on  that  date.  When  any  capital  in- 
cluded in  such  account  is  retired  from  service,  the  amount  at 
which  it  is  charged  therein  shall  be  credited  to  this  account,  and 
the  amount  originally  charged  to  capital,  less  any  salvage  that 
may  occur,  shall  be  concurrently  charged  to  the  account  "He- 
serve  for  Depreciation"  (or  equivalent  account  carried  on  the 
books  on  June  30,  1911),  unless  there  was  carried  on  the  books 
at  that  date  a  reserve  to  cover  retirements  of  capital  from  serv- 
ice, in  which  case  the  said  concurrent  charge  shall  be  made  to 

274646 


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such  retirement  account.  If  the  amount  at  which  said  capital 
in  service  on  June  30,  1911  (and  subsequently  retired  from 
service)  was  included  in  the  said  account  is  not  disclosed  on  the 
books  and  records  of  the  accounting  person  or  corporation  and 
is  not  within  the  knowledge  of  such  person  or  corporation  or 
officers  or  other  employes  thereof,  it  shall  be  estimated  and  such 
estimated  amount  shall  be  treated  as  is  above  directed  for  the 
actual  amount,  the  fact  of  estimation  being  stated  in  the  entry. 

THE  FOLLOWING  CAPITAL  ACCOUNTS  ARE  PRESCRIBED  FOB 
TRANSACTIONS  SUBSEQUENT  TO  JUNE  30,  1911: 

11— ORGANIZATION. 

Charge  to  this  account  the  cost  of  effecting  organization  and 
such  capital  exploit  expenses  as  may  be  properly  connected 
therewith.  . 

This  includes  cost  of  preparing  and  distributing  prospectuses, 
cost  of  soliciting  subscriptions  for  stock  (but  not  for  loans  nor 
for  the  purchase  of  bonds  or  other  evidences  of  indebtedness) 
cash  fees  paid  to  promoters  and  the  actual  cash  value  at  the  time 
of  organization  of  securities  paid  to  promoters  for  their  services 
in  organizing  the  enterprise,  counsel  fees,  cost  of  preparing  and 
issuing  certificates  of  stock  and  cost  of  procuring  certificates  of 
necessity  from  state  authorities  and  other  like  costs. 

This  account  shall  not  include  any  discounts  upon  stocks  or 
other  securities  issued,  nor  shall  it  include  any  cost  incident  to 
negotiating  loans  or  selling  bonds  or  other  evidences  of  indebt- 
edness. 

12— ROYALTIES,  FRANCHISES  AND  LICENSES. 

Charge  to  this  account  the  cost  of  royalties  or  licenses  paid  to 
licensors,  and  payments  to  city,  town  or  state  (exclusive  of 
taxes)  for  franchises.  If  any  such  franchise  has  a  life  of  not 
more  than  one  year  after  the  date  when  it  is  placed  in  service, 
it  shall  not  be  charged  to  this  account,  but  to  the  appropriate 


accounts  in  "Operating  Expenses/'  and  in  "Prepayments"  if 
extending  beyond  the  fiscal  year. 

Water  Supply  Collecting  System  Properties. 

In  cases  of  companies  obtaining  water  from  points  remote 
from  the  city,  the  collection  system  is  to  be  considered  as  in- 
cluding all  water  system  fixtures,  appliances  and  structures 
utilized  in  collecting  water  and  for  conveying  it  from  the  place 
of  its  collection  to  the  purification  or  pumping  system,  or  if  a 
purely  gravity  system,  then  to  a  point  in  or  out  of  the  city  at 
which  the  company  begins  to  distribute  water  to  customers.  In 
the  case  of  companies  obtaining  water  from  a  source  located  in 
or  near  the  city,  or  near  to  private  customers,  the  collecting  sys- 
tem is  here  considered  as  including  all  water  supply  fixtures, 
appliances  and  structures  connecting  the  sources  of  supply  with 
the  purification  works  or  pumping  works,  whichever  may  be 
situated  nearest  the  source  of  supply.  In  both  cases  the  collect- 
ing system  is  here  considered  as  including  all  land  upon  which 
the  structures,  appliances  and  fixtures  mentioned  are  located, 
or  the  right  of  easement  in  such  land ;  the  cost  of  all  water 
diversion  rights  (as  distinguished  from  water  power  rights)  in 
perpetuity  or  terminable ;  and  the  cost  of  all  buildings  and  other 
improvements  upon  such  land,  and  the  cost  of  all  operating 
equipment  used  in  conjunction  therewith. 

13— WATEK  COLLECTING  SYSTEM. 

Charge  to  this  account  the  cost  of  all  land,  structures  and 
equipment  appurtenant  to  the  collecting  system  of  the  company, 
as  described  above. 

This  account  may,  if  the  accounting  company  desires,  be  fur- 
ther classified  under  the  following  headings,  which  shall  be  the 
titles  of  sub-accounts  set  up  hereunder: 

1.     Water  Diversion  Rights. 

This  includes  the  cost  of  all  water  diversion  rights  (as  distin- 
guished from  water  power  rights),  meaning  thereby  the  cost  of 


6 

acquiring  from  riparian  land  owners  the  right  to  divert  for 
supply  purposes  the  waters  of  any  stream,  and  from  neighbor- 
ing land  owners  the  right  to  draw  from  ground  water  sources 
of  supply ;  also  compensation  and  costs  in  connection  therewith 
paid  for  abating,  modifying  or  abandoning  causes  of  allowable 
pollution  of  streams  and  ground  waters  used  for  supply; 
whether  such  rights  are  acquired  or  compensated  for  in  perpe- 
tuity or  for  a  definite  term  of  more  than  one  year. 

2.  Reservations. 

This  includes  the  cost  of  all  land  for  reservations  along 
sources  of  supply,  and  also  the  cost  of  all  completed  buildings 
erected  thereon  and  in  connection  therewith,  as  well  as  all  equip- 
ment, etc. 

3.  Impounding  Dams  and  Reservoirs. 

This  includes  the  cost  of  the  land  and  all  completed  struc- 
tures thereon  used  for  impounding  water  for  supply  purposes 
at  the  sources  of  supply. 

4.  Lake  and  River  Cribs. 

This  includes  the  cost  of  all  land,  including  lake  or  river  bed, 
and  all  completed  structures  thereon  used  for  collecting  waters 
for  supply  purposes. 

5.  Springs  and  Wells. 

This  includes  the  cost  of  all  land  and  all  completed  struc- 
tures thereon,  used  for  collecting  water  from  springs  and  of  the 
wells  for  obtaining  ground  waters,  including  the  curbing  or 
casing  of  wells,  but  not  including  any  equipment  for  pumping 
water  at  wells. 

6.  Infiltration  Galleries  and  Tunnels. 

This  includes  the  cost  of  the  land  and  rights  of  way,  and  all 
completed  structures  thereon  and  therein,  used  for  collecting 
waters. 


7.  Collecting  Conduits  and  Reservoirs. 

This  includes  the  cost  of  the  land  and  rights  of  way,  and  all 
completed  structures  thereon  and  therein,  used  for  collecting 
waters  from  various  sources  and  storing  in  reservoirs  ready  for 
purification,  pumping  or  distributing,  or  for  conveying  to  the 
purification  or  pumping  plant,  or  the  distribution  system  (if  a 
purely  gravity  system). 

8.  Gravity  Intakes  and  Suction  Mains. 

This  includes  the  cost  of  all  land  and  rights  of  way  and  all 
completed  structures  thereon  and  therein,  used  for  bringing 
water,  by  gravity  or  suction,  from  the  source  of  supply  to  the 
purification  or  pumping  plant. 

9.  Aqueducts  and  Supply  Mains. 

This  includes  the  cost  of  all  land  and  rights  of  way  and  all 
completed  structures  thereon  and  therein  used  for  bringing 
water  by  aqueducts  or  supply  mains,  from  the  source  of  supply 
to  the  purification  or  pumping  plant,  or  to  the  distribution 
system  (if  a  purely  gravity  system). 

Purification  System  Properties. 

The  purification  system  includes  all  property  and  equipment 
utilized  for  or  in  connection  with  the  purification  of  water,  in 
conveying  water  from  one  part  of  the  purification  system  to 
another,  including  steam  or  other  power  plant  and  pumping 
equipment  when  such  power  plant  and  pumping  plant  is  used 
in  connection  with  the  delivery  of  wash  water  for  filter  or  sand 
washing,  but  not  including  any  steam  or  other  power  plant  and 
pumping  equipment  which  is  used  for  pumping  the  water  sup- 
ply from  one  part  of  the  purification  works  to  another. 

14— PURIFICATION  SYSTEM. 

Charge  to  this  account  the  cost  of  all  land,  structures  and 
equipment  appurtenant  to  the  purification  system  of  the  com- 
pany, as  described  above. 


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This  account  may,  if  the  accounting  company  desires,  be  fur- 
ther classified  under  the  following  headings,  which  shall  be  the 
titles  of  sub-accounts  set  up  hereunder: 

1.  Settling  Basins. 

This  includes  the  cost  of  the  land  and  all  completed  struc- 
tures thereon  for  the  sedimentation  of  water  without  coagulation 
whether  such  sedimentation  is  preliminary  to  supply  or  as  a 
preliminary  step  in  conjunction  with  the  further  purification 
of  water  by  some  additional  process ;  also  the  valves  and  connec- 
tions with  the  succeeding  step  in  the  purification  process  or  the 
mains  or  other  means  of  conveyance  to  the  pumping  plant  or  the 
distribution  system  (if  a  purely  gravity  system). 

2.  Coagulating  Basins. 

This  includes  the  cost  of  the  land  and  all  completed  struc- 
tures thereon  used  for  the  coagulation  of  water,  whether  such 
coagulation  is  preliminary  to  supply  or  as  a  step  in  conjunction 
with  the  further  purification  by  some  additional  process,  or 
whether  used  as  a  step  in  purification  following  sedimentation ; 
also  the  cost  of  equipment,  such  as  coagulant  mixing  and  storage 
tanks,  orifice  boxes  and  feeder  equipment,  valves  and  connec- 
tions with  the  succeeding  step  in  the  process  or  the  mains  or 
other  means  of  conveyance  to  the  pumping  plant  or  distribution 
system  (if  a  purely  gravity  system),  appliances  for  cleaning  out 
basins,  etc. 

3.  Softening  and  Iron  Removal  Plant. 

This  includes  the  cost  of  the  land  and  all  completed  structures 
thereon  used  for  the  process  of  water  softening  and  iron  re- 
moval; also  all  equipment  and  appliances  connected  with  and 
forming  a  part  of  the  softening  or  iron  removal  plant,  including 
all  connections  with  the  succeeding  step  in  the  purification  pro- 
cess or  the  mains  or  other  means  of  conveyance  to  the  pumping 
plant  or  the  distribution  system  (if  a  purely  gravity  system), 
appliances  for  cleaning  out  basins,  etc. 


4.  Filters, 

This  includes  the  cost  of  the  land  and  all  completed  struc- 
tures thereon  used  for  filtration  purposes,  whether  such  filters 
be  "roughing  filters,"  "slow  sand  filters"  or  mechanical  filters ; 
also  all  equipment  and  appliances  forming  a  part  of  such  filters, 
cleaning  and  sand  washing  equipment,  etc.,  and  all  connections 
with  the  succeeding  step  in  the  entire  purification  process  or  the 
mains  or  other  means  of  conveyance  to  the  pumping  plant  or  the 
distribution  system  (if  a  purely  gravity  system),  mechanical 
and  air  agitation  equipment,  together  with  the  power  plant 
therefor. 

5.  Ozone  Sterilizing  and  Aeration  Plant. 

This  includes  the  cost  of  the  land  and  all  completed  struc- 
tures thereon  used  for  the  process  of  water  purification  or  treat- 
ment by  the  ozone  sterilizing  or  aeration  process,  including  all 
equipment  or  appliances  connected  or  forming  a  part  of  the 
plant,  and  all  connections  with  the  succeeding  step  in  the  purifi- 
cation process,  or  the  mains  or  other  means  of  conveyance  to 
the  pumping  plant  or  the  distribution  system  (if  a  purely 
gravity  system). 

6.  Chemical  Treatment  Plant. 

This  includes  the  cost  of  the  land  and  all  completed  struc- 
tures thereon  used  for  the  chemical  treatment  of  water,  whether 
such  treatment  is  preliminary  or  subsequent  to  some  further  or 
preceding  process  of  purification  or  treatment  of  water  by  some 
additional  process,  or  whether  such  chemical  treatment  is  the 
sole  method  of  treatment  of  the  water  supply. 

Included  here  are  all  buildings,  equipment  and  appliances 
such  as  mixing  tanks  and  gravity  or  pump  feed  apparatus, 
basins,  if  any,  and  all  connections  with  the  next  step  in  the  puri- 
fication process,  or  the  mains  or  other  means  of  conveyance  to 
the  pumping  plant  or  the  distribution  system  (if  a  purely 
gravity  system). 

7.  Clear  Water  Basins. 

This  account  is  provided  only  for  use  of  companies  which 
employ  some  system  or  method  of  purification,  and  to  it  should 


10 

be  charged  the  cost  of  the  land  and  all  completed  structures 
thereon  used  for  the  storing  of  water  either  in  process  of  purifi- 
cation as  an  intermediate  step  in  the  purification  system,  or  as 
the  final  storage  of  purified  water  ready  for  delivery  to  the 
pumping  plant  or  the  distribution  system  (if  a  purely  gravity 
plant).  This  account  includes  also  the  cost  of  equipment  and 
appliances  and  connections  from  the  clear  water-basins  to  the 
suction  or  wet  wells  for  pumping  or  to  the  pumps  direct,  or  to 
the  supply  or  suction  main  or  other  means  of  conveyance  to  the 
pumping  plant  or  distribution  system. 

Pumping  System  Properties. 

15— PUMPING  STATIONS. 

Charge  to  this  account  the  cost  of  all  land  and  of  all  com- 
pleted buildings  and  fixtures  used  for  the  pumping  of  water, 
including  outbuildings,  tool  houses,  shops,  etc.,  and  all  appurte- 
nant walks,  fences,  drives,  and  all  permanently  attached  fix- 
tures forming  a  part  thereof. 

16— PUMPING  PLANT. 

Charge  to  this  account  the  cost  of  all  plant  and  equipment 
used  for  the  pumping  of  water,  but  not  including  the  buildings 
and  other  properties  properly  chargeable  to  account  No.  15. 

This  account  may,  if  the  accounting  company  desires,  be  fur- 
ther classified  under  the  following  headings,  which  shall  be  the 
titles  of  sub-accounts  set  up  hereunder : 

1.     Steam  Power  Pumping  Plant. 

This  includes  the  cost  of  all  steam  plant  and  equipment,  and 
the  accessory  equipment  such  as  boilers  and  their  settings,  stacks 
and  their  foundations,  fuel  and  ash  handling  and  storage  equip- 
ment, super-heaters,  economizers,  damper  regulators  and  all 
piping,  etc.,  and  other  appliances. 


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2.  Hydraulic  Power  Pumping  Plant. 

This  includes  the  cost  of  all  land  other  than  that  occupied 
by  the  pumping  station  and  buildings,  together  with  the  cost  of 
all  water  power  rights  (as  distinguished  from  water  supply  di- 
version rights)  and  the  cost  of  all  structures  provided  exclu- 
sively for  the  development  of  hydraulic  power  such  as  dams, 
headgates,  canals,  flumes,  relief  structures  and  appurtenant 
power  generating  equipment  such  as  water  wheels  with  control 
equipment  and  power  transmission  equipment  from  water 
wheels  to  pumps  aiid  also  pumps  and  pumping  equipment,  etc. 

3.  Electric  Power  Pumping  Plant. 

This  includes  the  cost  of  all  equipment  used  for  pumping 
water  by  electric  power,  whether  such  power  is  purchased  or 
generated  by  the  company  itself,  also  the  pumps  and  pumping 
equipment  and  all  appurtenant  equipment  and  appliances. 

4.  Gas  Power  Pumping  Plant. 

This  includes  the  cost  of  all  equipment  used  for  pumping 
water  by  gas  power,  whether  such  power  is  obtained  from  pur- 
chased gas  or  from  producer  gas  plant.  Included  here  are  the 
cost  of  gas  producer  plants  and  apparatus,  gas  storage  and  trans- 
mission equipment,  gas  engines,  pumps  and  pumping  equip- 
ment, etc. 

5.  Miscellaneous  Pumping  Plant  Equipment. 

This  includes  the  cost  of  all  equipment,  apparatus  and  appli- 
ances used  in  connection  with  the  pumping  plant,  but  not  prop- 
erly includible  in  any  of  the  preceding  sub-accounts. 

Distribution  System  Properties. 

17— TRANSMISSION  MAINS. 

The  transmission  mains  applies  only  in  the  case  of  water 
works  operating  pumping  stations  (in  the  case  of  gravity  sys- 
tems these  mains  would  come  under  the  designation  of  supply 


12 


or  distribution  mains),  and  are  understood  to  be  those  mains 
which  convey  water  for  long  distances  without  having  any  con- 
nections thereto  for  service  therefrom,  from  the  pumping  station 
to  the  distributing  storage  reservoir  or  the  distributing  system 
mains. 

Charge  to  this  account  the  cost  of  land  and  the  rights  of  way, 
and  all  main  pipes  and  special  castings,  valves  and  valve  vaults 
and  boxes,  regulating  and  other  equipment  and  appliances  and 
all  buildings  and  other  structures  used  in  connection  therewith. 

18— STORAGE  RESERVOIRS,   TANKS   AND   STAND- 
PIPES. 

Charge  to  this  account  the  cost  of  all  land,  reservoirs,  tanks 
and  standpipes  with  the  appurtenant  buildings,  structures  and 
equipment  connected  therewith,  used  for  the  storage  of  water 
preliminary  to  its  distribution  for  consumption. 

19— DISTRIBUTION  MAINS. 

Charge  to  this  account  the  cost  of  all  land  and  rights  of  way 
for  main  pipe  lines  and  the  cost  of  all  main  pipes  and  special 
castings  used  for  distribution  of  water  to  customers  (data  as  to 
the  length  of  pipe  of  each  diameter  and  the  date  of  their  in- 
stallation should  be  carefully  kept).  Also  the  cost  of  all  gate 
valves  in  the  distribution  mains,  together  with  the  boxes  over 
such  valves,  and  the  cost  of  installing  the  valves  and  boxes. 
Also  the  cost  of  all  special  fixtures  and  appliances  connected  to 
the  main  pipes  together  with  the  cost  of  installing  same,  such 
as  regulating  valves,  air  chambers,  relief  valves,  blow-off  cocks, 
flush  plugs,  etc. 

20— SERVICE  PIPES  AND  STOPS. 

Charge  to  this  account  the  cost  of  material  and  labor  includ- 
ing all  other  costs  and  charges  incurred  in  connection  there- 
with; such  as  permit  fees,  etc.,  accruing  in  the  installation  of 


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service  pipes  and  stops  from  main  pipes  to  the  customers'  prem- 
ises, when  it  is  the  policy  of  the  company  that  such  costs  shall  be 
capitalized,  and  when  costs  of  the  services  so  installed  are  not 
borne  by  the  customer,  although  the  company  may  have  full  con- 
trol over  the  same. 

21— METERS,  METER  BOXES  AND  VAULTS. 

Charge  to  this  account  the  cost  of  all  meters,  meter  boxes 
and  meter  vaults,  together  with  the  cost  of  their  installation, 
which  are  furnished  on  customers'  service  connections  without 
charge  to  the  company. 

22— FIRE  HYDRANTS  AND  FIRE  CISTERNS. 

Charge  to  this  account  the  cost  of  all  hydrants  and  fire  cis- 
terns, together  with  the  cost  of  pipe,  valves,  etc.,  connecting 
same  with  distribution  main  pipes,  and  the  cost  of  installing 
same. 

i 

23— FOUNTAINS,  TROUGHS  AND  OTHER  EQUIP- 
MENT. 

Charge  to  this  account  the  cost  of  all  fountains,  troughs,  and 
other  equipment  and  appliances  for  the  utilization  of  the  water 
supply  by  the  general  public,  together  with  the  cost  of  their 
connections  and  installation,  which  are  installed  at  the  cost  of 
and  are  owned  by  the  company. 

24— STABLE  AND  SHOP  PROPERTIES. 

Charge  to  this  account  the  costs  of  land  and  buildings  used 
for  stables  and  shops;  also, 

(a)  The  cost  of  horses  and  mules,  wagons,  harness,  etc.,  au- 
tomobiles, motorcycles  and  bicycles,  etc.,  and  all  equipment 
provided  for  hauling  materials,  etc. 

(6)  The  cost  of  all  machinery,  machine  tools,  hand  tools  of 
a  permanent  character  and  other  appliances  used  for  or  in  con- 


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nection  with  the  operation  of  a  general  shop,  and  also  such  gen- 
eral tools  and  appliances  as  meter  testers,  testing  pitometers, 
and  all  tools  and  appliances  having  a  life  of  more  than  one 
year. 

25— GENERAL  PROPERTIES. 

Charge  to  this  account  the  cost  of  all  land  and  buildings  pro- 
vided for  general  offices,  laboratories,  store  room  yards,  etc., 
which  are  not  includible  in  any  of  the  foregoing  accounts. 

26— FURNITURE  AND  FIXTURES. 

Charge  to  this  account  the  cost  of  all  desks,  tables,  chairs, 
carpets,  cases,  movable  partitions,  railing,  shelving,  typewriters, 
adding  machines,  addressographs,  and  other  office  devices,  stoves, 
portable  gas  and  electric  fixtures  and  other  fittings,  etc.,  pro- 
vided for  use  in  the  offices  of  the  company. 

27— RENTAL  REAL  PROPERTIES. 

Charge  to  this  account  the  cost  of  land  and  the  improvements 
thereon  which  are  held  and  utilized  solely  or  principally  for  the 
rents  to  be  obtained  therefrom,  and  which  do  not  constitute 
any  part  of  the  water  supply  or  service  properties. 

28— MISCELLANEOUS  TANGIBLE  PROPERTIES. 

Charge  to  this  account  the  cost  of  all  tangible  general  propr 
erties,  not  properly  includible  in  any  of  the  foregoing  accounts. 

20— MISCELLANEOUS    INTANGIBLE    PROPERTIES. 

I 
Charge  to  this  account  the  cost  of  all  other  property  coming 

within  the  definition  of  intangible  capital  and  devoted  to  water 
service  operations.  All  entries  of  charges  to  this  account  shall 
describe  the  acquired  property  with  sufficient  particularity 


"i* 


clearly  to  identify  it,  and  shall  show  specifically  the  principal 
from  whom  acquired  and  all  agents  representing  such  principal 
in  the  transaction ;  also  the  term  of  life  of  such  property,  esti- 
mated if  not  known,  and  if  estimated,  the  facts  upon  which  the 
estimate  is 


16 


SCHEDULE  OF  THE  DISTRIBUTION 

CAPITAL  EXPENDITURES  OF 

AS  OF  JUNE  30,  1911. 


IXKD 


Organization  

Royalties,  Franchises  and  Licenses 

Water  Collecting  System 

Purification    System 

Pumping    Stations 

Pumping  Plant 

Transmission    Mains 

Storage   Reservoirs,    Tanks   and    Stand- 
pipes   

Distribution  Mains 

Service  Pipes  and  Stops 

Meters,  Meter  Boxes  and  Vaults 

Fire  Hydrants  and  Fire  Cisterns 

Fountains,    Troughs    and    Other    Equip- 
ment     

Stable  and  Shop  Properties 

General   Properties 

Furniture  and  Fixtures 

Rental,  Real  Properties 

Miscellaneous  Tangible  Properties 

Miscellaneous   Intangible  Properties 

Total  Fixed  Capital 


Ga7  lord  "Bros. 


Sv 


Mak 


.  21,  |908 


